When I was a resident of Puerto Rico, I opened an IRA account. Now I am resident of the United States and received a distribution of my IRA account in Puerto Rico. Must I include that income in my Puerto Rico income tax return?

If you receive income from IRA accounts established in Puerto Rico, even if you are no longer a resident of Puerto Rico, this income is taxable in Puerto Rico. For the United States, we suggest that you consult your tax advisor to evaluate your specific situation.